(a) With the exception of property exempt from assessment
pursuant to section eighteen of this article, there shall be a lien
on all real property located within the resort area district for
the assessments imposed by section seventeen of this article, which
lien shall attach to those parcels made subject to the assessment
on the date specified in the notice to property owners. A notice
of the liens of said assessments referring to the assessing
resolution and setting forth a list of the property assessed,
described respectively as to amounts of assessment, ownership and
location of the property, shall be certified, by the chairman and
secretary of the board, to the clerk of the county commission of
the county wherein the project is located. The county clerk shall
record the notice of such lien in the appropriate trust deed book
or other appropriate county lien book and index the same in the
name of each owner of real property assessed. From the date of an
assessment, the trustee, for the benefit of bondholders if
assessment bonds are issued by the resort area district, and/or the
district shall have such lien and shall be entitled to enforce the
same in its, his, her or their name to the extent of the amount,
including principal and interest and any penalty due for any
failure to pay an installment when due, of such assessments and
against the property to which the assessment applies, as to any
assessment not paid as and when due. The trustee or the district, as an alternative to the enforcement provision set forth in section
twenty-one of this article, are granted all legal remedies as are
necessary to collect the assessment. Such assessments shall be and
constitute liens for the benefit of the resort area district or the
trustee, for the benefit of bondholders if assessment bonds are
issued by the resort area district, upon the respective lots and
parcels of land assessed and shall have priority over all other
liens except to those for land taxes due the state, county and
municipality and except any liens for preexisting special
assessments provided under this code. If any assessment is revised
in accordance with this article, the lien created by this section
shall extend to the assessment so revised and shall have the same
priority as the priority of the lien created upon the laying of the
original assessment. Such assessments and interest thereon shall
be paid by the owners of the property assessed as and when the
installments are due. Following the payment in full of any
assessment bonds including any interest thereon, the chairman and
secretary of the board shall execute a release of all liens and
shall certify the same to county clerk for recondition.

(b) Following the grant of any assessment on property as
provided in this article, the seller of such property shall provide
reasonable disclosure to the buyer in the real estate contract that
an assessment has been granted on the property, the amount of the
assessment and the duration of the assessment.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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